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Non-admission of complaint on crediting Dutch gift tax

BVerfG 1 BvR 2777/11Bverfg / 1. Senat 1. Kammer16 août 2012Inadmissible

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Extrait par Omnilex

Résumé Omnilex

The First Chamber of the First Senate of the Federal Constitutional Court did not admit the constitutional complaint without giving reasons. The complaint concerned the crediting of Dutch gift tax under § 21 ErbStG 1997 and was directed against the Federal Fiscal Court judgment of 7 September 2011 (II R 58/09).

Regeste Omnilex

§ 93d Abs. 1 S. 3 BVerfGG; non-admission of a constitutional complaint without reasons. A chamber may refuse admission by summary order without stating reasons when the prerequisites for admission are not met. Such a non-admission order has no substantive review of the merits and leaves the challenged decision undisturbed.

Texte intégral

BVerfG — 1 BvR 2777/11, Kammerbeschluss ohne Begründung

Entscheidungsdatum: 2012-08-16

Aktenzeichen: 1 BvR 2777/11

Dokumenttyp: Kammerbeschluss ohne Begründung

Normen: § 93d Abs 1 S 3 BVerfGG, § 21 ErbStG 1997

Vorinstanz: vorgehend BFH, 7. September 2011, Az: II R 58/09, Urteil

Spruchkörper: 1. Senat 1. Kammer

Titelzeile

Nichtannahmebeschluss ohne Begründung: Anrechnung niederländischer Schenkungssteuer

Mots-clés

constitutional complaintnon-admissiongift taxtax creditfiscal courtsummary procedure

Extrait par Omnilex

Questions juridiques clés extraites par Omnilex

Question juridique clé

Whether the constitutional complaint should be admitted for decision.

Solution extraite

The complaint was not admitted.

Motifs extraits

The chamber issued a non-admission order without reasons under § 93d(1) sentence 3 BVerfGG.

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